CLA-2-73:S:N:N1:112-882062
Mr. Gilberto Ruiz
Modern Equipment Co., Inc.
P.O. Box 366214
San Juan, P.R. 00936-6214
RE: The tariff classification of Adjustable steel post shores from
Italy and scaffolding frames with accessories from Taiwan.
Dear Mr. Ruiz:
In your letter dated January 12, 1993, you requested a tariff
classification ruling.
The adjustable steel post shore frames, made of steel tubes,
one larger in O.D. than the other to become telescopic (adjustable)
are used as temporary structural supports in the construction area.
The scaffolding frames with accessories, made of tubular steel
frame work of different sizes which are put together by a cross-
brace, with coupling pins to be stacked one on top of the other.
The accessories include casters with foot brakes, adjustable bases,
outriggers, inside ladders, and security hand rails. They are used
in variousa applications in the construction area.
The applicable subheading for the post shores ans scaffolding
equipment will be 7308.40.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for props and similar equipment
for scaffoding, shuttering or pit-propping... . The rate of duty
will be 5.7 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport